# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 38


(1) For the purposes of this Schedule—
“emergency” (“argyfwng”) has the meaning given by section 19 of the Civil Contingencies Act 2004 (c. 36) and is not restricted to events or situations in relation to which powers are exercised under that Act;
“local authority” (“awdurdod lleol”) means a council of a county or county borough constituted under section 21 of the Local Government Act 1972 (c. 70);
“local housing allowance” (“lwfans tai lleol”)means the allowance determined in accordance with paragraph 2 of Schedule 3B to the Rent Officers (Housing Benefit Functions) Order 1997 (S.I. 1997/1984);
“public authority” (“awdurdod cyhoeddus”) means a person carrying out a function of a public nature;
“relevant restriction” (“cyfyngiad perthnasol”) means a prohibition or restriction of any activity by an enactment, or by a public authority by virtue of an enactment, for the purpose of preventing, controlling or mitigating the effects of an emergency.
(2) In sub-paragraph (1) “relevant restriction” does not include a prohibition or restriction that ceased to have effect before 12 July 2024.

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Source: https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/38 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/schedule-5/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.